The Income and Capital Tax Treaty between Czech Republic and Liechtenstein on 25 September 2014 has been signed. In accordance with the agreement, 0% Withholding Tax (WHT) will apply if it is the case of a beneficiary company (other than a partnership) that holds for an uninterrupted period of at least 1 year directly at least 10% of the assets of the company paying the dividends and 15% WHT will be applied for other cases. In case of interest, 0% WHT will be applied. For Royalty, 10% WHT will be used on any patent, trade mark, design or model, plan, secret formula or process, tailor made computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience and rest of the cases 0% WHT will be applied. The provision of the treaty will be effective from 1 January 2015.